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Customs is an authority
or agency in a country responsible for collecting and safeguarding
customs duties and for controlling
the flow of goods including animals, personal effects and hazardous items in and out of a country. Depending on
local legislation and regulations, the
import or export of some goods may be restricted or forbidden,
and the customs agency enforces these rules. The customs LEBA may
be different from the immigration
authority, which monitors persons who leave or enter the country,
checking for appropriate documentation, apprehending people wanted
by international arrest warrants, and
impeding the entry of others deemed dangerous to the country.

Commercial goods not yet cleared through customs are held in a
customs area, often called a bonded
store, until processed. All authorized ports are recognized customs
area.

Red and Green Channels

Customs procedures for arriving passengers at many international airports, and some road
crossings, are separated into Red and Green Channels. Passengers
with goods to declare (carrying items above the permitted customs
limits and/or carrying prohibited items) should go through the Red
Channel. Passengers with nothing to declare (carrying goods within
the customs limits only and not carrying prohibited items) can go
through the Green Channel. Passengers going through the Green
Channel are only subject to spot checks and save time. But, if a
passenger going through the Green Channel is found to have goods
above the customs limits on them or carrying prohibited items, they
may be prosecuted for making a false declaration to customs, by
virtue of having gone through the Green Channel.

Airports within the EU also have a
Blue Channel. As the EU is a customs union, travellers between EU countries
do not have to pay customs duties. VAT and Excise duties may be
applicable if the goods are subsequently sold, but these are
collected when the goods are sold, not at the border. Passengers
arriving from other EU countries should go through the Blue
Channel. Luggage tickets for checked in
luggage within the EU are green-edged so they may be
identified.

Privatization of customs

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Customs is an important part of the government involved in one of
the three basic functions of a government, namely, administration,
maintenance of law, order and justice and collection of revenue.
However, in a bid to mitigate corruption, many countries have
partly privatized its Customs. This has occurred by way of
engagement of Pre-shipment Inspection Agencies who examine the
cargo and verify the declared value before importation is effected
and the nation Customs is obliged to accept the report of the
agency for the purpose of assessment of leviable duties and taxes
at the port of entry. While engaging a preshipment inspection
agency may appear justified in a country with an inexperienced or
inadequate Customs establishment, the measure has not really been
able to plug the loophole and protect revenue. It has been found
that evasion of Customs duty escalated when pre-shipment agencies
took over. It has also been alleged that such involvement of such
agencies has been causing delays in the shipment process.
Privatization of Customs has been viewed as a fatal remedy.

Summary of basic custom rules

Canada

Personal exemption amount is given to all household or personal
use items imported from another country. The amount depends on the
time spent outside of Canada and only accounts for Federal taxes
and duties (provincial taxes may still apply). They cannot be
combined with another person nor by multiplying them (i.e. 21 days
outside of Canada does not equal to $2250 exemption)

24 hours or less = $0 CAD

24–47 hours = $50 CAD

48–7 days = $400 CAD

7 days or more = $750 CAD

Immigrants, in general, have a one time unlimited import
allowance. However, certain articles are restricted from
importation (i.e. vehicles not meeting
Canadian safety standards, firearms,
etc)

EU

Germany

Mail limit 22 EUR for commercial goods.

Romania

Customs may be very strict, especially for mailed goods (from
outside the EU). No known lower limit. Taxes may be stiff. There
may be an outgoing custom tax too.